This table applies **on or before 23 July 2013**.

The table below shows which territories are classified in ‘category 1’ and ‘category 3’ for the purposes of penalties for offshore non-compliance. Territories not listed here (other than the UK) are in ‘category 2’. Penalties for domestic (UK) matters fall into category 1.

### Category 1

- Anguilla
- Aruba
- Australia
- Belgium
- Bulgaria
- Canada
- Cayman Islands
- Cyprus
- Czech Republic
- Denmark (not including Faroe Islands and Greenland)
- Estonia
- Finland
- France
- Germany
- Greece
- Guernsey
- Hungary
- Ireland
- Isle of Man
- Italy
- Japan
- Korea, South
- Latvia
- Lithuania
- Malta
- Montserrat
- Netherlands (not including Bonaire, Sint Eustatius and Saba)
- New Zealand (not including Tokelau)
- Norway
- Poland
- Portugal
- Romania
- Slovakia
- Slovenia
- Spain
- Sweden
- United States of America (not including overseas territories and possessions)

### Category 3

- Palau
- Panama
- Paraguay
- Peru
- Saint Kitts and Nevis
- Saint Lucia
- Saint Vincent and the Grenadines
- San Marino
- Seychelles
- Sint Maarten Category 3 Suriname Syria Tokelau Tonga Trinidad and Tobago United Arab Emirates Uruguay